Notice of the General Office of the Ministry of Commerce on Further Regulating the Finance Management of Complete Sets of Foreign Aid Projects

商务部办公厅关于进一步规范援外成套项目财务管理的通知

Promulgating Institution: General Office of the Ministry of Commerce

Document Number: Shang Cai Zi [2011] No. 57

Promulgating Date: 04/28/2011

Effective Date: 06/01/2011

颁布机关: 商务部办公厅

文   号: 商财字[2011]57号

颁布时间: 04/28/2011

实施时间: 06/01/2011

Since the official implementation on April 1, 2010, the Measures for the Finance Management of Complete Sets of Foreign Aid Projects (Shang Cai Fa [2010] No. 19, hereinafter referred to as the "Measures") have played an active role in regulating the management and use of the funds for complete sets of foreign aid projects and ensure the successful implementation of foreign aid projects. In order to further regulate the finance management of complete sets of foreign aid projects (hereinafter referred to as the "foreign aid projects") and ensure the security of the funds for foreign aid, the relevant provisions are hereby reiterated, supplemented and notified as follows:

  《对外援助成套项目财务管理办法》(商财发[2010]19号,以下简称《办法》)自2010年4月1日正式实施以来,在规范援外成套项目资金管理和使用等方面发挥了积极作用,保障了援外项目顺利实施。为进一步规范援外成套项目(以下简称援外项目)财务管理,确保援外资金安全,现就有关规定重申并补充通知如下:

1. The funds for foreign aid projects are the special funds that the State uses in implementing foreign aid projects. The implementation entities shall manage the funds separately, handle the accounting of the funds separately and earmark the funds for specific purposes, ensure that the need for project implementation is met and shall not misappropriate the funds for whatever reason. The implementation entities that misappropriate the funds for the foreign aid projects shall be imposed penalties in accordance with the relevant provisions such as the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No.427 of the State Council) and the Measures for the Administration of Complete Foreign-Aid Projects (For Trial Implementation) (Decree [2008] No.18 of the Ministry of Commerce) once the case is investigated and proven to be true.

    一、援外项目资金是国家用于实施援外项目的专项资金,实施单位必须单独管理,单独核算,专款专用,保证项目实施需要,不得以任何理由挪用。对挪用援外项目资金的实施单位,一经查实,将按照《财政违法行为处罚处分条例》(国务院令第427号)和《对外援助成套项目管理办法(试行)》(商务部令2008年第18号)等有关规定进行处罚。

2. The use of the funds for foreign aid projects by the implementation entities shall comply with the relevant laws and regulations of the State and the provisions of these Measures in relation to the management of cost and fees. Fees that do not comply with the laws and regulations of the State and do not fall within the scope of the cost and expenses of foreign aid projects shall not be included as the cost of foreign aid projects.

    二、实施单位对援外项目资金的使用必须遵守国家的相关法律法规,并符合《办法》关于成本费用管理的规定。凡不符合国家法律法规以及不属于援外项目成本开支范围的费用,不得列入援外项目成本。

3. The implementation entities shall open dedicated bank accounts for foreign aid projects in the countries that receive the aid in the name of overseas technical teams. The funds for foreign aid projects shall not use the accounts of individuals, other projects and entities. The dedicated bank accounts for foreign aid projects shall not be leased or lent to other projects and entities for their use.

Project inspection entities shall first understand the provisions for the opening of accounts in the local banks in the countries that receive the aid. If it is difficult for the implementation entities to open accounts in the name of overseas technical teams in the countries that receive the aid, the entities shall immediately request China's economic and commercial counsellor's offices in the countries that receive the aid to conduct foreign negotiation. If foreign negotiation fails, the economic and commercial counsellor's offices in the countries that receive the aid shall report to the Ministry of Commerce for further study.

    三、实施单位应以国外技术组名义在受援国开立援外项目专用银行账户。援外项目资金不得使用个人、其他项目和单位的账户,援外项目专用银行账户亦不得租借给其他项目和单位使用。

  项目考察单位应事先了解受援国当地银行开立账户的规定,如实施单位在受援国以国外技术组名义开立账户确有困难,应立即提请我驻受援国经商机构对外交涉。对外交涉未果的,由驻受援国经商机构报商务部进一步研究。

4. The Ministry of Commerce establishes the system for the pre-examination of bidding qualifications and financial audit for foreign aid projects. The entities that take part in the bidding for the construction tasks for foreign aid projects shall at least meet the following conditions:

(1) The registered capital at the end of the preceding accounting year shall not be less than 1/4 of the budgetary estimate of the bidding project;

(2) The net assets at the end of the preceding accounting year shall exceed 20% of the registered capital; and

(3) No loss was incurred in the preceding accounting year.

    四、商务部建立援外项目投标资格预审财务审核制度。参加援外项目施工任务投标的单位至少应具备以下条件:

  (一)上一会计年度期末注册资本不低于投标项目概算的1/4。

  (二)上一会计年度期末净资产超过注册资本20%以上。

  (三)上一会计年度未出现亏损。

5. The Ministry of Commerce establishes the financial reporting system for the implementation entities of foreign aid projects. Any implementation entity that undertakes a project involving insourcing contract price of RMB100 million or above shall provide the latest financial accounting report to the Ministry of Commerce (Department of Finance) when applying for the down payment for the insourcing contract during the project implementation period and shall provide the audited financial accounting report for the preceding year and fully disclose the major financial affairs before the end of April of each year. If the project implementation is affected due to the financial problem of the implementation entity, the Ministry of Commerce is entitled to require the implementation entity to make financial rectification.

    五、商务部建立援外项目实施单位财务报告制度。凡承担内包合同价款1亿元以上(含)项目的实施单位,在项目实施期间,应于申请内包合同首付款时向商务部(财务司)提供近期的财务会计报告,并于每年4月底前提供业经审计的上年度财务会计报告,充分披露重大财务事项。对因实施单位自身财务问题而影响项目实施的,商务部有权要求实施单位进行财务整改。

6. The Ministry of Commerce establishes the mechanism that issues early warning for and monitors the progress of the implementation of foreign aid projects. If, in the course of implementing a foreign aid project, unusual situations arise, such as the failure to commence work within six months after the allocation of the down payment for the insourcing contract, and the suspension of work for more than six months after the work has commenced and it is impossible to forecast the time for future commencement or resumption of work, the Ministry of Commerce may take back all or part of the settled contract price as stipulated in the contract.

The provisions of this Notice shall come into force on June 1, 2011. The provisions of this Notice shall apply as the reference for the implementation of technical cooperation projects for foreign aid. The Ministry of Commerce is responsible for the interpretation of the provisions of this Notice. If any problem is encountered in the implementation hereof, please contact the Ministry of Commerce (Department of Finance).

General Office of the Ministry of Commerce

April 28, 2011

    六、商务部建立援外项目实施进度预警监测机制。援外项目实施过程中如发生内包合同首付款拨付后6个月内不能开工，以及开工后出现停工6个月以上等异常情况，且对未来开工或复工时间无法预计的，商务部可按合同约定收回全部或部分已结算合同价款。

  本通知规定自2011年6月1日起执行，援外技术合作项目参照本通知规定执行。本通知规定由商务部负责解释，执行中如有问题，请与商务部（财务司）联系。

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